2.6.3.1. Single Window System for Imports (IOSS)
The customs clearance process using IOSS is based on the following principles:
- suppliers (or taxable persons considered suppliers) or their intermediaries pay VAT to the national tax authorities of the Member State of identification;
- Postal items can be declared using the IOSS regime in a Member State other than the one of destination;
- In such cases it is essential that the postal service operator or the customs authorities of the Member State of destination can easily recognize the Union status of consignments declared and released for free circulation using the IOSS regime;
- The ordinary postal process usually involves postal delivery invoices (CN 37, CN 38, CN 41) and receptacle labels (CN 34, CN 35, CN 36) from the country of dispatch to the country of destination, which is usually the country in which that the customs declaration of release for free circulation is presented; The transit mail service does not usually participate in the customs clearance process for free circulation: the possibility of non-Union consignments and Union goods (declared using the IOSS regime) being included in the same receptacle is highly unlikely; In addition, it must be taken into account that the message ITMATT is only sent to the destination postal service, that is, unless there is an agreement between the originating postal services, of transit and destination, the transit country (if any) will not receive the ITMATT message in order to dispatch the goods.
Example 1:
USPS dispatches goods destined for Germany, which are transported by air to Luxembourg and by road to their end-use in Germany, where the customs declaration for release into free circulation is submitted.
Each individual shipment containing goods must carry a customs declaration form CN 22 or CN 23. Goods are transported in accordance with the Universal Postal Convention, and USPS provides a postal delivery invoice for transportation purposes to the airline transporting these mail items to Luxembourg. For the transport section between Luxembourg and Germany, either a postal delivery invoice (with yellow labels) or a CMR document (with the T1 procedure) can be used.
Case 1: The Luxembourg postal service is not involved in the transit process (closed transit).
- The German postal service must have a center (with an international mail processing center or CTCI code) located in Luxembourg to be able to affix yellow labels. In this case, the shipments are included in a postal transit regime and must carry a yellow label. Typically, trucks carrying shipments from a transit point to a destination contain various types of goods (EU and non-EU). The various types of merchandise must be separated into different receptacles. The German Post Service in Luxembourg issues a postal delivery invoice to transport these shipments from Luxembourg to Germany, and this document will include information regarding all receptacles included in the truck.
- If shipments are delivered to a non-postal service operator located in Luxembourg, they must establish a T1 transit procedure under the New Computerized Transit System (NSTI). Additionally, said operator must issue a document CMR to transport shipments from Luxembourg to Germany. Subsequently, once they arrive in Germany, the German postal service must send a message to the operator to dispatch the T1 procedure.
Case 2: The Luxembourg postal service participates in the transit process (open transit).
- Consignments are included in the postal transit regime and Union and non-Union goods must be separated into separate receptacles. The Luxembourg postal service places yellow labels on receptacles containing non-EU goods in transit. Next, you edit a postal delivery invoice to transport these shipments from Luxembourg to Germany, and this document will include information for all receptacles included in the truck.
For transport to Germany under postal transit, an EU postal service operator must place the yellow label on the receptacle (see description in the Transit Manual) upon presentation at the time of entry into the EU. The yellow label is proof to the customs authorities of the transit and destination Member States that the goods do not belong to the Union (i.e. that they have not been released for free circulation).
Example 2:
USPS ships merchandise whose recipient is in Germany, but which are destined for Luxembourg for customs clearance: They are transported by air to Luxembourg, customs clearance takes place in Luxembourg under the IOSS regime and transported by road to the destination in Germany.
- The customs clearance process can be carried out by the postal service operator at the first point of entry to the EU by submitting a customs declaration with the H7 data set (if applicable).
- Postal service operator of the transit country means the national postal service operator of the country or a representative of any EU postal service operator that has a CTCI code.
In all cases, if an operator does not have the CTCI code, they are not authorized to dispatch shipments in the transit country with UPU documentation.
- Whenever transit is used, the postal delivery invoice and ITMATT data will be destined for the USA to Luxembourg, and postal transportation from the USA will conclude in Luxembourg; For postal transport by road to Germany, a new postal transport will be organized.
- If the goods have been released for free circulation in a Member State other than that of end-use, the customs authorities of the Member State of destination must be able to clearly detect this.
- After this phase, postal items will be considered EU items and will be transported to the destination postal service within the EU without the need for any additional customs procedures (without affixing yellow labels).
The postal service operator can only carry out the process of dispatching the goods at the first point of entry if they are covered by an agreement between the transit operator and the destination postal service for operational reasons (see article 20.3 of the Universal Postal Convention).
Whenever customs clearance for free circulation does not take place in the country of destination of the consignment but in a different Member State, it is essential that the status of Union goods is easily recognizable in the country of destination, especially when the original label or the postage stamp of a third country is still on the shipment and its appearance does not allow it to be distinguished whether it is Union or non-Union goods [i.e. when sent by an EU-based postal service operator from an Extraterritorial Exchange Office (ETOE) located in a third country that uses postage stamps of the EU-based operator].